Construction Industry Tax Planning Research

Along with China's tax law in the whole society to vigorously develop,people gradually realize that tax planning actively play an important role in reducing the cost of enterprise in the initial stage.However,the taxation planning in China and abroad,there is a huge gap,until 1990 s has just started,the tax planning theory and research that has been widely carried out,but in the field of tax planning is still a lot of blank,for tax planning risk prevention and the key points of the theory is limited.With the loss of a large number of rural population in our country,the accelerating pace of urbanization,the housing development of the construction industry,the old city transformation,road construction and other city infrastructure investment is gradually increasing,the construction industry met period the hitherto unknown development of gold,has become a new growth point of the development of the main source of revenue and the local economy in recent years in China.It is understood that the construction of Building industry to total tax revenue has occupied 5% of the overall proportion of China's tax and business tax has accounted for20% of the construction industry in the proportion of tax revenue to,and showing a growing trend.The construction industry is labor-intensive industry in China in the traditional sense,the operating profit is low,and its development needs the national policy support,reduce taxes,expanding profit space has become the urgent demand in the development of the construction industry.Therefore,the strengthening of the tax planning in the construction industry,planning on the basis of risk prevention,to regulate the industry standards,strengthen the tax consciousness of the operators and expand the whole industry profit space has important significance.The first chapter is the introduction part,mainly expounds the research background,research status,research methods,research ideas and innovation;the second chapter mainly expounds the concept and main characteristics of tax planning,the main methods of tax planning,tax planning and the related theory;the third chapter mainly expounds the construction industry the status quo and problems of tax planning,from the operational characteristics of the construction industry,the construction industry overall related taxes,at this stage the space of tax planning large tax,tax planning strategy,the specific problems existing in the current stage and in-depth analysis of its fourth chapters;mainly Erdos A company as an example,analyzes the construction enterprises encountered thedifficulty,but also from the construction industry the basic route of tax,improve the quality of the contract,strengthen payment and strengthen the different business,the Ordos,a corporation should be mainly tax planning scheme.In the fifth chapter to the construction industry at the present stage tax planning puts forward the specific opinions and suggestions,mainly from setting up a proper tax planning consciousness,the establishment of scientific tax planning mechanism,build professional tax planning team,to create a good atmosphere for tax planning,and construction industry the main categories of taxes planning strategy aspects focuses on.